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HC & D MOVING & STORAGE COMPANY, INC. v. YAMANE

No. 4397.

48 Haw. 486 (1965)

405 P.2d 382

HC & D MOVING & STORAGE COMPANY, INC., A HAWAII CORPORATION; CITY TRANSFER COMPANY, LTD., A HAWAII CORPORATION; Y. HIGA ENTERPRISES, LTD., A HAWAII CORPORATION; HAWAIIAN HAULING SERVICES, LTD., A HAWAII CORPORATION; HC & D MOVING & STORAGE COMPANY, INC., A HAWAII CORPORATION v. HAROLD YAMANE, STATE TAX COLLECTOR, FIRST TAXATION DIVISION.

Supreme Court of Hawaii.

August 4, 1965.

Attorney(s) appearing for the Case

Frank D. Padgett (Robertson, Castle & Anthony with him on the Opening Brief; John H.R. Plews with them on the Reply) for Plaintiffs-Appellants.

Allen I. Marutani, Deputy Attorney General (also on the brief) for Defendant-Appellee.

TSUKIYAMA, C.J., CASSIDY, WIRTZ, JJ., AND CIRCUIT JUDGE TASHIRO IN PLACE OF LEWIS, J., DISQUALIFIED, AND CIRCUIT JUDGE KITAOKA IN PLACE OF MIZUHA, J., DISQUALIFIED.

OPINION OF THE COURT BY WIRTZ, J.

This appeal is taken from the consolidated judgment entered in five tax cases in the Circuit Court of the First Circuit.1 The State, pursuant to Chapter 117, Revised Laws of Hawaii 1955, as amended, levied and assessed general excise taxes at the rate of 3 1/2% on the income (gross receipts) arising out of the transactions hereinafter described. Plaintiffs-appellants, claiming the assessment was unconstitutional...

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